Accounting for decision making and control
著者
書誌事項
Accounting for decision making and control
McGraw-Hill, 2011
7th ed., McGraw-Hill international ed
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注記
Previous ed.: Boston : McGraw-Hill Irwin, c2009
Includes index
内容説明・目次
内容説明
Accounting for Decision Making and Control provides students and managers with an understanding appreciation of the strengths and limitations of an organisation's accounting system. This book provides a framework for thinking about accounting systems and a basis for analysing proposed changes to these systems. The Seventh Edition demonstrates that managerial accounting is an integral part of the firm's organisational architecture, not just an isolated set of computational topics. The purpose of this text is to provide students and managers with an understanding and appreciation of the strengths and limitations of an organisation's accounting system, thereby allowing them to be more intelligent users of these systems. The main purpose proposed by the author remains in tact for the Seventh Edition.
目次
Table of Contents:Chapter 1)IntroductionChapter 2)The nature of costsChapter 3)Opportunity cost of capital and capital budgetingChapter 4)Organizational architectureChapter 5)Responsibility accounting and transfer pricingChapter 6)BudgetingChapter 7)Cost allocation: TheoryChapter 8)Cost allocation: PracticesChapter 9)Absorption cost systemChapter 10)Criticisms of absorption cost systems: Incentives to overproduceChapter 11)Criticisms of absorption cost systems: Inaccurate product costsChapter 12)Standard costs: Direct labor and materialsChapter 13)Overhead and marketing variancesChapter 14) Management accounting in a changing environment
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